Prepare a common-size analysis to compare the asset composition of Bhagwan Inc. and
Bigwig Ltd. (amounts in millions).

To which company are current assets more important? Which company places more emphasis on its property, plant, and equipment?

Assets Current assets: Bhagwan Inc Bigwig Ltd Cash and equivalents Short-term investments Accounts receivable, net Inventories Other current assets $ 462 $ 472 2,898 5380 134 7,672 Total current assets Property, plant, and equipment, net Goodwill and other intangibles Other assets Total assets 4,960 $11,318